https://www.taxtmi.com/caselaws?id=115564 Supplies from a 100% export oriented unit arising as waste were treated as capable of being counted as deemed exports for domestic tariff area quota computation under the export policy. However, exemption from duty on such waste depended on the proven source of the raw material: if indigenous, the exemption notifications could apply; if imported, customs duty liability had to be examined separately. Because the origin of the raw material was not conclusively established, the connected issues of shortages, duty and penalty required fresh adjudication on a de novo basis. en-us Tue, 05 Jul 2005 00:00:00 +0530 Thu, 31 May 2012 10:34:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115564 Supplies from a 100% export oriented unit arising as waste were treated as capable of being counted as deemed exports for domestic tariff area quota computation under the export policy. However, exemption from duty on such waste depended on the proven source of the raw material: if indigenous, the exemption notifications could apply; if imported, customs duty liability had to be examined separately. Because the origin of the raw material was not conclusively established, the connected issues of shortages, duty and penalty required fresh adjudication on a de novo basis. Case-Laws Central Excise Tue, 05 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115564